Chinese Company and Securities Law/刘成伟(8)
6.2 Structuring the Acquisition: Equity vs. Assets Deal 106
6.3 Pricing Based on Valuation 108
6.4 Procedures of the Acquisition 108
6.4.1 The Procedures of Equity Acquisition 108
6.4.2 The Procedures of Assets Purchase 116
6.4.2.1 Available Approaches of the Assets
Purchase 116
6.4.2.2 Particular Points as Compared with the
Procedures of Equity Acquisition 119
6.5 Merger Controls 124
Industrial Controls 124
Report to the National MOFCOM in Particular Acquisitions 124
Anti-monopoly Review Based on Competition Law 126
6.6 Taxation in an Acquisition Deal 126
Tax Levied in an Acquisition Deal
126
Tax Implications
128
6.7 Key Provisions at Issue 129
Chapter 7
Acquisition of Particular Structure: Acquisition via SPV,
Share Swap 131
7.1 Introduction and Latest Developments 131
7.2 Establishment of an Offshore SPV by Domestic Residents 132
7.3 Stringent Controls over the Acquisition via an SPV 133
7.3.1 Approval by the National MOFCOM 133
7.3.2 Limited Availability to the FIE Preferential
总共21页
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